2022 (3) TMI 633

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..... (iv) of the Orissa Sales Tax Act or not - receipt of hire charges of machineries from inter-department of the assessee for account purpose is sale to self as contemplated u/s 2(g)(iv) of the Orissa Sales Tax Act or not - HELD THAT:- The proceedings should be remitted back to the High Court for disposal afresh. To facilitate this process, the appeals are allowed and the impugned order is set aside .....

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..... ran, AOR For the Respondent(s) : Mr. Rakesh Dwivedi, Sr. Adv, Ms. Kirti R. Mishra, AOR, Ms. Sansriti Pathak, Adv., Ms. Apurva Upmanyu, Adv., Mr. Aryan Tripathy Adv. And Ms. Monika Dwivedi, Adv. ORDER 1 Leave granted. 2 These appeals arise from a judgment of the High Court of Orissa dated 13 February 2019, in a batch of tax revision petitions. The High Court dismissed the r .....

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..... g that the receipts of hire charges recovered from contractors by appellant falls within ambit of deemed sales as contemplated u/s 2(g)(iv) of the Orissa Sales Tax Act. (e) Whether the receipt of hire charges of machineries from inter-department of the assessee for account purpose is sale to self as contemplated u/s 2(g)(iv) of the Orissa Sales Tax Act. 4 In the fifteen paragraphs tha .....

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